h 23 TEST Standards & Variances Flapjack Corporation had 7,816 actual direct labor hours at an actual rate of $12.35 per hour. Original production had been budgeted for 1,100 units, but only 977 units were actually produced. Labor standards were 7.1 hours per completed unit at a standard rate of $12.75 per hour. Round your answer to the nearest cent. The direct labor time variance is Oa. $3,102.95 unfavorable Ob. $3,102.95 favorable Oc. $11,211.08 unfavorable Od. $11,211.08 favorable h 23 TEST Standards & Variances Flapjack Corporation had 7,816 actual direct labor hours at an actual rate of $12.35 per hour. Original production had been budgeted for 1,100 units, but only 977 units were actually produced. Labor standards were 7.1 hours per completed unit at a standard rate of $12.75 per hour. Round your answer to the nearest cent. The direct labor time variance is Oa. $3,102.95 unfavorable Ob. $3,102.95 favorable Oc. $11,211.08 unfavorable Od. $11,211.08 favorable